英文財務諸表における勘定科目の一覧表(日本語vs英語)

Accounts title (Cash Flow Statement)

Japanese English
キャッシュ・フロー計算書 Statements of cash flows
営業活動によるキャッシュ・フロー Net cash provided by (used in) operating activities
減価償却費 Depreciation and amortization
減損損失 Impairment loss
のれん償却額 Amortization of goodwill
貸倒引当金の増減額(△は減少) Increase (decrease) in allowance for doubtful accounts
受取利息及び受取配当金 Interest and dividends income
支払利息 Interest expenses
為替差損益(△は益) Foreign exchange losses (gains)
持分法による投資損益(△は益) Equity in (earnings) losses of affiliates
有形固定資産売却損益(△は益) Loss (gain) on sales of property, plant and equipment
売上債権の増減額(△は増加) Decrease (increase) in notes and accounts receivable-trade
たな卸資産の増減額(△は増加) Decrease (increase) in inventories
仕入債務の増減額(△は減少) Increase (decrease) in notes and accounts payable-trade
抱合せ株式消滅差損益(△は益) Loss (gain) on extinguishment of tie-in shares
長期前払費用償却額 Amortization of long-term prepaid expenses
繰延資産償却額 Amortization of deferred assets
負ののれん償却額 Amortization of negative goodwill
賞与引当金の増減額(△は減少) Increase (decrease) in provision for bonuses
製品保証引当金の増減額(△は減少) Increase (decrease) in provision for product warranties
役員退職慰労引当金の増減額(△は減少) Increase (decrease) in provision for directors' retirement benefits
役員賞与引当金の増減額(△は減少) Increase (decrease) in provision for directors' bonuses
退職給付引当金の増減額(△は減少) Increase (decrease) in provision for retirement benefits
特別修繕引当金の増減額(△は減少) Increase (decrease) in provision for special repairs
ポイント引当金の増減額(△は減少) Increase (decrease) in provision for point card certificates
工事損失引当金の増減額(△は減少) Increase (decrease) in provision for loss on construction contracts
債務保証損失引当金の増減額(△は減少) Increase (decrease) in provision for loss on guarantees
受注損失引当金の増減額(△は減少) Increase (decrease) in provision for loss on order received
投資損失引当金の増減額(△は減少) Increase (decrease) in allowance for investment loss
返品調整引当金の増減額(△は減少) Increase (decrease) in provision for sales returns
店舗閉鎖損失引当金の増減額(△は減少) Increase (decrease) in provision for loss on store closing
関係会社整理損失引当金の増減額(△は減少) Increase (decrease) in provision for loss on liquidation of subsidiaries and affiliates
事業整理損失引当金の増減額(△は減少) Increase (decrease) in provision for loss on business liquidation
投資有価証券売却及び評価損益(△は益) Loss (gain) on sales and valuation of investment securities
投資有価証券評価損益(△は益) Loss (gain) on valuation of investment securities
投資有価証券償還損益(△は益) Loss (gain) on redemption of investment securities
関係会社株式売却損益(△は益) Loss (gain) on sales of stocks of subsidiaries and affiliates
関係会社株式評価損 Loss on valuation of stocks of subsidiaries and affiliates
子会社株式売却損益(△は益) Loss (gain) on sales of subsidiaries' stocks
デリバティブ評価損益(△は益) Loss (gain) on valuation of derivatives
金利スワップ評価損益(△は益) Loss (gain) on valuation of interest swap
固定資産売却損益(△は益) Loss (gain) on sales of noncurrent assets
固定資産除却損 Loss on retirement of noncurrent assets
固定資産除売却損益(△は益) Loss (gain) on sales and retirement of noncurrent assets
固定資産処分損益(△は益) Loss (gain) on disposal of noncurrent assets
電話加入権評価損 Loss on valuation of telephone subscription right
施設利用権評価損 Loss on valuation of right of using facilities
出資金評価損 Loss on valuation of investments in capital
投資事業組合運用損益(△は益) Loss (gain) on investments in partnership
匿名組合投資損益(△は益) Loss (gain) on investments in silent partnership
ゴルフ会員権評価損 Loss on valuation of golf club memberships
ゴルフ会員権売却損益(△は益) Loss (gain) on sales of golf club memberships
会員権売却損益(△は益) Loss (gain) on sales of membership
会員権評価損 Loss on valuation of membership
支払利息及び社債利息 Interest expenses paid on loans and bonds
社債発行費 Bond issuance cost
社債発行費償却 Amortization of bond issuance cost
新株発行費 Stock issuance cost
新株発行費償却 Amortization of deferred stock issuance cost
株式交付費 Stock issuance cost
株式交付費償却 Amortization of stock issuance cost
株式公開費用 Going public expenses
債務免除益 Gain on forgiveness of debt
持分変動損益(△は益) Loss (gain) on change in equity
関係会社清算損益(△は益) Loss (gain) on liquidation of subsidiaries and affiliates
子会社清算損益(△は益) Loss (gain) on liquidation of subsidiaries
事業譲渡損益(△は益) Loss (gain) on transfer of business
店舗閉鎖損失 Loss on store closings
退職給付信託設定損益(△は益) Loss (gain) on securities contribution to employees' retirement benefits trust
営業債権の増減額(△は増加) Decrease (increase) in operating receivables
営業債務の増減額(△は減少) Increase (decrease) in operating debt
立替金の増減額(△は増加) Decrease (increase) in advances paid
前受収益の増減額(△は減少) Increase (decrease) in unearned revenue
前受金の増減額(△は減少) Increase (decrease) in advances received
前渡金の増減額(△は増加) Decrease (increase) in advance payments
前払費用の増減額(△は増加) Decrease (increase) in prepaid expenses
保険積立金の増減額(△は増加) Decrease (increase) in insurance funds
未収消費税等の増減額(△は増加) Decrease (increase) in consumption taxes refund receivable
未収入金の増減額(△は増加) Decrease (increase) in accounts receivable-other
未払金の増減額(△は減少) Increase (decrease) in accounts payable-other
未払費用の増減額(△は減少) Increase (decrease) in accrued expenses
未払債務の増減額(△は減少) Increase (decrease) in accrued liabilities
預り金の増減額(△は減少) Increase (decrease) in deposits received
リース債権の増減額(△は増加) Decrease (increase) in lease receivables
リース債務の増減額(△は減少) Increase (decrease) in lease obligations
リース投資資産の増減額(△は増加) Decrease (increase) in lease investment assets
その他の流動資産の増減額(△は増加) Decrease (increase) in other current assets
その他の流動負債の増減額(△は減少) Increase (decrease) in other current liabilities
その他の固定資産の増減額(△は増加) Decrease (increase) in other noncurrent assets
その他の固定負債の増減額(△は減少) Increase (decrease) in other noncurrent liabilities
預り敷金及び保証金の返還による支出 Repayments of lease and guarantee deposits received
預り敷金及び保証金の受入による収入 Proceeds from lease and guarantee deposits received
利息及び配当金の受取額 Interest and dividends income received
利息の支払額 Interest expenses paid
利息の受取額 Interest income received
法人税等の支払額 Income taxes paid
法人税等の還付額 Income taxes refund
投資活動によるキャッシュ・フロー Net cash provided by (used in) investment activities
有価証券の取得による支出 Purchase of short-term investment securities
有価証券の売却による収入 Proceeds from sales of short-term investment securities
有形固定資産の取得による支出 Purchase of property, plant and equipment
有形固定資産の売却による収入 Proceeds from sales of property, plant and equipment
投資有価証券の取得による支出 Purchase of investment securities
投資有価証券の売却による収入 Proceeds from sales of investment securities
貸付けによる支出 Payments of loans receivable
貸付金の回収による収入 Collection of loans receivable
有価証券の売却及び償還による収入 Proceeds from sales and redemption of securities
有価証券の償還による収入 Proceeds from redemption of securities
投資有価証券の償還による収入 Proceeds from redemption of investment securities
無形固定資産の取得による支出 Purchase of intangible assets
無形固定資産の売却による収入 Proceeds from sales of intangible assets
ゴルフ会員権の取得による支出 Purchase of golf club memberships
ゴルフ会員権の売却による収入 Proceeds from sales of golf club memberships
会員権の取得による支出 Purchase of memberships
会員権の売却による収入 Proceeds from sales of membership
関係会社貸付けによる支出 Payments of loans receivable to subsidiaries and affiliates
関係会社出資金の払込による支出 Payments for investments in capital of subsidiaries and affiliates
関係会社の整理による収入 Proceeds from liquidation of subsidiaries and affiliates
建設協力金の支払による支出 Payments of construction assistance fund receivables
建設協力金の回収による収入 Collection of construction assistance fund receivables
定期預金の増減額(△は増加) Decrease (increase) in time deposits
定期預金の預入による支出 Payments into time deposits
定期預金の払戻による収入 Proceeds from withdrawal of time deposits
子会社の清算による収入 Proceeds from liquidation of subsidiaries
子会社株式の取得による支出 Purchase of investments in subsidiaries
子会社株式の売却による収入 Proceeds from sales of investments in subsidiaries
子会社の自己株式の取得による支出 Purchase of treasury stock of subsidiaries in consolidation
関係会社株式の取得による支出 Purchase of stocks of subsidiaries and affiliates
関係会社株式の売却による収入 Proceeds from sales of stocks of subsidiaries and affiliates
事業譲渡による収入 Proceeds from transfer of business
出資金の払込による支出 Payments for investments in capital
出資金の回収による収入 Collection of investments in capital
出資金の売却による収入 Proceeds from sales of investments in capital
出資金の分配による収入 Proceeds from share of profits on investments in capital
親会社株式の売却による収入 Proceeds from sales of stocks of parent company
短期貸付金の増減額(△は増加) Decrease (increase) in short-term loans receivable
短期貸付けによる支出 Payments of short-term loans receivable
短期貸付金の回収による収入 Collection of short-term loans receivable
長期貸付けによる支出 Payments of long-term loans receivable
長期貸付金の回収による収入 Collection of long-term loans receivable
匿名組合出資金の払込による支出 Payments for investments in silent partnership
匿名組合出資金の払戻による収入 Proceeds from withdrawal of investments in silent partnership
信託受益権の取得による支出 Purchase of trust beneficiary right
信託受益権の償還による収入 Proceeds from redemption of trust beneficiary right
信託受益権の売却による収入 Proceeds from sales of trust beneficiary right
保険積立金の積立による支出 Purchase of insurance funds
保険積立金の解約による収入 Proceeds from cancellation of insurance funds
保険積立金の払戻による収入 Proceeds from maturity of insurance funds
差入保証金の差入による支出 Payments for guarantee deposits
差入保証金の回収による収入 Proceeds from collection of guarantee deposits
敷金の差入による支出 Payments for lease deposits
敷金の回収による収入 Collection of lease deposits
長期前払費用の取得による支出 Purchase of long-term prepaid expenses
連結の範囲の変更を伴う子会社株式の取得による支出 Purchase of investments in subsidiaries resulting in change in scope of consolidation
連結の範囲の変更を伴う子会社株式の取得による収入 Proceeds from purchase of investments in subsidiaries resulting in change in scope of consolidation
連結の範囲の変更を伴う子会社株式の売却による支出 Payments for sales of investments in subsidiaries resulting in change in scope of consolidation
連結の範囲の変更を伴う子会社株式の売却による収入 Proceeds from sales of investments in subsidiaries resulting in change in scope of consolidation
財務活動によるキャッシュ・フロー Net cash provided by (used in) financing activities
短期借入れによる収入 Increase in short-term loans payable
短期借入金の返済による支出 Decrease in short-term loans payable
短期借入金の純増減額(△は減少) Net increase (decrease) in short-term loans payable
長期借入れによる収入 Proceeds from long-term loans payable
長期借入金の返済による支出 Repayment of long-term loans payable
社債の発行による収入 Proceeds from issuance of bonds
社債の償還による支出 Redemption of bonds
株式の発行による収入 Proceeds from issuance of common stock
配当金の支払額 Cash dividends paid
借入金の返済による支出 Repayments of loans payable
借入れによる収入 Proceeds from loans payable
少数株主からの払込みによる収入 Proceeds from stock issuance to minority shareholders
少数株主への配当金の支払額 Cash dividends paid to minority shareholders
リース債務の返済による支出 Repayments of lease obligations
ファイナンス・リース債務の返済による支出 Repayments of finance lease obligations
長期未払金の返済による支出 Payments for long-term accounts payable-other
ストックオプションの行使による収入 Proceeds from exercise of stock option
自己株式の取得による支出 Purchase of treasury stock
自己株式の処分による収入 Proceeds from disposal of treasury stock
自己株式の売却による収入 Proceeds from sales of treasury stock
新株予約権の行使による株式の発行による収入 Proceeds from issuance of stock resulting from exercise of subscription rights to shares
新株予約権付社債の発行による収入 Proceeds from issuance of bonds with subscription rights to shares
新株予約権の発行による収入 Proceeds from issuance of subscription rights to shares
割賦債務の返済による支出 Repayments of installment payables
現金及び現金同等物に係る換算差額 Effect of exchange rate change on cash and cash equivalents
現金及び現金同等物の増減額(△は減少) Net increase (decrease) in cash and cash equivalents
新規連結に伴う現金及び現金同等物の増加額 Increase in cash and cash equivalents from newly consolidated subsidiary
連結除外に伴う現金及び現金同等物の減少額 Decrease in cash and cash equivalents resulting from exclusion of subsidiaries from consolidation
連結の範囲の変更に伴う現金及び現金同等物の増減額(△は減少) Increase (decrease) in cash and cash equivalents resulting from change of scope of consolidation
合併に伴う現金及び現金同等物の増加額 Increase in cash and cash equivalents resulting from merger
連結子会社の合併による現金及び現金同等物の増減額(△は減少) Increase (decrease) in cash and cash equivalents resulting from merger of subsidiaries
非連結子会社との合併に伴う現金及び現金同等物の増加額 Increase in cash and cash equivalents resulting from merger with unconsolidated subsidiaries
現金及び現金同等物の残高 Cash and cash equivalents